The Direct Labor (DL) Price Variance Reflects the Difference Between

The direct labor (DL) price variance reflects the difference between the

A) standard direct labor cost for the actual direct labor hours used and the direct labor hours that were expected to use for the actual production.
B) actual direct labor rate and the standard direct labor rate for all of the direct labor hours used.
C) actual direct labor rate applied to the actual labor hours and the standard direct labor rate applied to the standard direct labor hours.
D) standard direct labor rate applied to the actual labor hours and the actual direct labor rate applied to the standard direct labor hours.